NY State Senate Bill 2009-S6868

Senate Bill S6868

Signed By Governor

2009-2010 Legislative Session

Authorizes the city of White Plains to impose an additional one-quarter of one percent sales and compensating use tax

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 05, 2010	signed chap.74 delivered to governor returned to senate passed assembly home rule request ordered to third reading rules cal.39 substituted for a9966a referred to ways and means
May 04, 2010	delivered to assembly passed senate home rule request
Apr 26, 2010	amended on third reading 6868a
Mar 18, 2010	advanced to third reading
Mar 17, 2010	2nd report cal.
Mar 16, 2010	1st report cal.278
Feb 18, 2010	referred to investigations and government operations

Votes

- May 4, 2010 - Floor Vote
  S6868
  
  32
  
  Aye
  
  29
  
  Nay
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 4, 2010
      
      aye (32)
      
      Adams
      
      Addabbo Jr.
      
      Aubertine
      
      Breslin
      
      Diaz
      
      Dilan
      
      Duane
      
      Espada
      
      Foley
      
      Hassell-Thompson
      
      Huntley
      
      Johnson
      
      Klein
      
      Krueger
      
      Kruger
      
      Montgomery
      
      Onorato
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Sampson
      
      Savino
      
      Schneiderman
      
      Serrano
      
      Smith
      
      Squadron
      
      Stachowski
      
      Stavisky
      
      Stewart-Cousins
      
      Thompson
      
      Valesky
      
      nay (29)
      
      Alesi
      
      Bonacic
      
      DeFrancisco
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Golden
      
      Griffo
      
      Hannon
      
      Johnson
      
      LaValle
      
      Lanza
      
      Larkin
      
      Leibell
      
      Libous
      
      Little
      
      Marcellino
      
      Maziarz
      
      McDonald
      
      Nozzolio
      
      Padavan
      
      Ranzenhofer
      
      Robach
      
      Saland
      
      Seward
      
      Skelos
      
      Volker
      
      Winner
      
      Young
      
      excused (1)
      
      Morahan
  Mar 16, 2010 - Investigations And Government Operations Committee Vote
  S6868
  
  5
  
  Aye
  
  1
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Mar 16, 2010
      
      aye (5)
      
      Diaz
      
      Espada
      
      Johnson
      
      Klein
      
      Stachowski
      
      nay (1)
      
      Golden
      
      aye wr (2)
      
      Nozzolio
      
      Winner

Bill Amendments

Original

A (Active)

2009-S6868 - Details

Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1223 & 1224, Tax L

2009-S6868 - Summary

Authorizes the city of White Plains to impose an additional one-quarter of one percent sales and compensating use tax.

2009-S6868 - Sponsor Memo

                                 BILL NUMBER:  S6868

 TITLE OF BILL :
An act to amend the tax law, in relation to authorizing the city of
White Plains to impose an additional one-quarter of one percent rate
of sales and compensating use tax


 PURPOSE :
For the Period beginning March 1, 2010 and ending August 31, 2011,
this act authorizes the imposition of an additional one-quarter of one
percent rate of sales and compensating use tax by the city of White
Plains.

 SUMMARY OF PROVISIONS :
Section 1 of the bill states that clause 3 of subparagraph (ii) of the
opening paragraph of section 1210 of the tax law, as amended by
chapter 37 of the laws of 2009, is amended to authorize the city of
White Plains to impose, from March 1, 2010 until August 31, 2011, an
additional one quarter of one percent rate of sales tax.

Sections 2-4 of the bill provide technical changes to sections 1210,
1223 and 1224, respectively, of the tax law that reflect the
authorization of the city of White Plains to impose an additional
one-quarter of one percent rate of sales tax.

Section 6 of the bill requires the city of White Plains to pay the
estimated revenue from the additional one-quarter of one percent rate
of sales tax into the city's contingency and tax stabilization reserve
fund, subject to all the limitations and other provisions of section
6-e of the general municipal law.

Section 7 provides the effective date, which is immediate.

 EXISTING LAW :
This bill authorizes the city of White Plains to impose an additional
one-quarter of one percent rate of sales and compensating use tax on
the current law for the period beginning March 1, 2010 and ending
August 31, 2011.

 JUSTIFICATION :
Legislation enacted in 1993 authorized the city of White Plains to
impose an additional one-half of one percent rate of sales tax. That
law was extended for successive two-year periods from 1995 through
August 31, 2009. In addition, legislation enacted in 2008 authorized
the city of White Plains to impose an additional one-quarter of one
percent rate of sales tax through August 31, 2009. In 2009, each of
these laws was extended for an additional two year period ending
August 31, 2011.

This bill will permit the city of White Plains to impose an additional
one-quarter of one percent rate of sales tax for the period beginning
March 1, 2010 and ending August 31, 2011. Given the sharp, unexpected
downturn in the local economy, sales tax revenues have declined
substantially since the last one-quarter of one percent rate of sales
tax increase was enacted in 2008. Since then, the city has depleted
almost all of its fund balance. Under the proposed legislation, the
city will be required to pay the proceeds of the rate increase into a
contingency and tax stabilization reserve fund, under section 6-e of
the general municipal law, which will assist the city in replenishing
its depleted fund balance. Accordingly, upon being paid into the
reserve fund, the proceeds of the rate increase can only be used upon
the approval of a super majority of the city's common council and have
to be applied to an unanticipated revenue loss, an unanticipated
expenditure or to lessen or prevent certain projected increases in the
amount of the city's real property tax levy. Thus, safeguards are
built into the rate increase to ensure that the proceeds of the
increase are applied prudently.

This bill will not affect the sales tax revenue of Westchester County.

 LEGISLATIVE HISTORY :
None.

 FISCAL IMPLICATIONS :
None to the State.

 EFFECTIVE DATE :
Immediately.

2009-S6868 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  6868

                            I N  S E N A T E

                            February 18, 2010
                               ___________

Introduced  by  Sen.  OPPENHEIMER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
  White Plains to impose an additional one-quarter of one  percent  rate
  of sales and compensating use tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 3 of subparagraph (ii) of the opening  paragraph  of
section  1210  of  the  tax law, as amended by chapter 37 of the laws of
2009, is amended to read as follows:
  (3) the  city  of  White  Plains  is  hereby  further  authorized  and
empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
imposing such taxes at a rate which is:  (i)  one-half  of  one  percent
additional  to the three percent rate authorized above in this paragraph
for such city for the period beginning September first, nineteen hundred
ninety-three and ending August thirty-first, two  thousand  eleven;  and
(ii)  an  additional one-quarter of one percent in addition to the other
rates authorized in this paragraph for such city for the  period  begin-
ning March first, two thousand eight and ending August thirty-first, two
thousand  eleven;  AND (III) AN ADDITIONAL ONE-QUARTER OF ONE PERCENT IN
ADDITION TO THE OTHER RATES AUTHORIZED IN THIS PARAGRAPH FOR  SUCH  CITY
FOR THE PERIOD BEGINNING MARCH FIRST, TWO THOUSAND TEN AND ENDING AUGUST
THIRTY-FIRST, TWO THOUSAND ELEVEN;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 94 and 174 of the laws of
2009, is amended to read as follows:
  (iii) the maximum rate referred to in section twelve  hundred  twenty-
four  of  this  article  shall  be  calculated  without reference to the
following additional rates authorized in subparagraphs (i) and  (ii)  of
this paragraph: one and one-half percent for the county of Allegany; one
percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Greene, Orleans, Franklin,  Herkimer,  Genesee,
Columbia,  Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

                                                           LBD15999-01-0

S. 6868                             2

ston, Niagara, Yates, Tioga,  Montgomery,  Delaware,  Wayne,  Schoharie,
Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
New  Rochelle;  three-quarters of one percent for the counties of Dutch-
ess, Essex, Lewis, Orange, and Jefferson; one percent and three-quarters
of  one  percent  or  one-half  of one percent for the county of Oneida;
three-quarters of one percent and one-half of one percent for the county
of Nassau; one-half of one percent and one-quarter of  one  percent  AND
ONE-QUARTER OF ONE PERCENT for the city of White Plains; one-half or one
percent  for  the  county  of Tompkins; three-eighths of one percent and
five-eighths of one percent for the county of Rockland; one-half of  one
percent  for  the  counties of Putnam and Schenectady; one-eighth of one
percent and three-eighths of one percent  for  the  county  of  Ontario;
one-half  of  one  percent;  one-half  of  one percent for the county of
Sullivan; and three-quarters of one percent or one-half of  one  percent
for the county of Chautauqua;
  S  3.  Subdivision  (a)  of section 1223 of the tax law, as separately
amended by section 8 of part SS-1 of chapter 57 and chapter  65  of  the
laws of 2008, is amended to read as follows:
  (a)  No  transaction taxable under sections twelve hundred two through
twelve hundred four of this article shall  be  taxed  pursuant  to  this
article  by any county or by any city located therein, or by both, at an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision of section twelve hundred one of this  article  or,  in  the
case  of  any  taxes imposed pursuant to the authority of section twelve
hundred ten or twelve hundred eleven of this article (other  than  taxes
imposed  by  the  county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
Oneida, Genesee, Greene, Franklin, Herkimer, Tioga,  Orleans,  Allegany,
Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-
land,  Chenango,  Monroe,  Chemung, Seneca, Sullivan, Wayne, Livingston,
Schenectady,  Montgomery,  Delaware,  Clinton,  Niagara,  Yates,  Lewis,
Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,
Jefferson  or  Onondaga  and  by  the county of Cortland and the city of
Cortland and by the county of Broome and the city of Binghamton  and  by
the  county of Cayuga and the city of Auburn and by the county of Otsego
and the city of Oneonta and by the county of Madison  and  the  city  of
Oneida  and  by the county of Fulton and the city of Gloversville or the
city of Johnstown as provided in section  twelve  hundred  ten  of  this
article)  at a rate in excess of three percent, except that, in the city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the city of Fulton and in the city of Oswego, the rate  may  not  be  in
excess of four percent and in the city of White Plains, the rate may not
be  in excess of [three and three-quarters] FOUR percent and except that
in the city of Poughkeepsie in the county of Dutchess,  if  such  county
withdraws  from the metropolitan commuter transportation district pursu-
ant to section twelve hundred seventy-nine-b of the  public  authorities
law  and  if  the revenues from a three-eighths percent rate of such tax
imposed by such county, pursuant to  the  authority  of  section  twelve
hundred  ten  of this article, are required by local laws, ordinances or
resolutions to be set aside for mass transportation purposes,  the  rate
may not be in excess of three and three-eighths percent.
  S 4. Subdivision (m) of section 1224 of the tax law, as added by chap-
ter 65 of the laws of 2008, is amended to read as follows:
  (m)  The  city of White Plains shall have the sole right to impose the
additional one-half of one percent and the additional one-quarter of one
percent AND THE ADDITIONAL ONE-QUARTER OF ONE PERCENT rates of tax which
such city is authorized to impose pursuant to the authority  of  section

S. 6868                             3

twelve  hundred  ten of this chapter. Such additional rates of tax shall
be in addition to any other tax which such city may  impose  or  may  be
imposing  pursuant  to this article or any other law and such additional
rates  of  tax  shall  not  be subject to pre-emption. The maximum three
percent rate referred to in this section  shall  be  calculated  without
reference  to  the additional one-half of one percent and the additional
one-quarter of one percent AND THE ADDITIONAL ONE-QUARTER OF ONE PERCENT
rates of tax which the city of White Plains is authorized and  empowered
to adopt pursuant to section twelve hundred ten of this article.
  S 5. Notwithstanding the provisions of subdivision (d) of section 1210
of  the  tax law or any other provision of law, local law, rule or regu-
lation to the contrary, a local law, ordinance or resolution enacted  or
amended  pursuant  to  the authority of this act, imposing an additional
rate of tax in the city  of  White  Plains  shall  become  effective  in
accordance with the provisions of subdivision (d) of section 1210 of the
tax  law, except that the certified copy of such local law, ordinance or
resolution which must be mailed by certified or registered mail  to  the
commissioner  of  taxation  and  finance at the commissioner's office in
Albany must be so mailed at least thirty days prior to the date on which
such local law, ordinance or resolution is to take effect.
  S 6. The estimated revenue from  the  additional  one-quarter  of  one
percent  rate  of  tax first authorized by this act to be imposed by the
city of White Plains, which is expected to be received during  a  fiscal
year of such city and which is included in the annual budget, as finally
adopted,  of  such  city,  for  that fiscal year, shall be paid into the
contingency and tax stabilization reserve fund of such city as  provided
by  budgetary appropriation of such city, subject to all the limitations
and other provisions of section 6-e of the general municipal law.
  S 7. This act shall take effect immediately.

2009-S6868A (ACTIVE) - Details

Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1223 & 1224, Tax L

2009-S6868A (ACTIVE) - Summary

Authorizes the city of White Plains to impose an additional one-quarter of one percent sales and compensating use tax.

2009-S6868A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6868A

 TITLE OF BILL :
An act to amend the tax law, in relation to authorizing the city of
White Plains to impose an additional one-quarter of one percent rate
of sales and compensating use tax


 PURPOSE :
For the period beginning June 1, 2010 and ending August 31,2011, this
act authorizes the imposition of an additional one-quarter of one
percent rate of sales and compensating use tax by the city of White
Plains.

 SUMMARY OF PROVISIONS :
Section 1 of the bill states that clause 3 of subparagraph (ii) of the
opening paragraph of section 1210 of the tax law, as amended by
chapter 37 of the laws of 2009, is amended to authorize the city of
White Plains to impose, from June 1, 2010 until August 31, 2011, an
additional one-quarter of one percent rate of sales tax.

Sections 2-4 of the bill provide technical changes to sections 1210,
1223 and 1224, respectively, of the tax law that reflect the
authorization of the city of White Plains to impose an additional
one-quarter of one percent rate of sales tax.

Section 6 of the bill requires the city of White Plains to pay the
estimated revenue from the additional one-quarter of one percent rate
of sales tax into the city's contingency and tax stabilization reserve
fund, subject to all the limitations and other provisions of section
6-e of the general municipal law.

Section 7 provides the effective date, which is immediate.

 EXISTING LAW :
This bill authorizes the city of White Plains to impose an additional
one-quarter of one percent rate of sales and compensating use tax on
the current law for the period beginning June 1, 2010 and ending
August 31, 2011.

 JUSTIFICATION :
Legislation enacted in 1993 authorized the city of White Plains to
impose an additional one-half of one percent rate of sales tax. That
law was extended for successive two-year periods from 1995 through
August 31, 2009. In addition, legislation enacted in 2008 authorized
the city of White Plains to impose an additional one-quarter of one
percent rate of sales tax through August 31, 2009. In 2009, each of
these laws was extended for an additional two year period ending
August 31, 2011.

This bill will permit the city of White Plains to impose an additional
one-quarter of one percent rate of sales tax for the period beginning
June 1, 2010 and ending August 31, 2011. Given the sharp, unexpected
downturn in the local economy, sales tax revenues have declined
substantially since the last one-quarter of one percent rate of sales
tax increase was enacted in 2008. Since then, the city has depleted
almost all of its fund balance. Under the proposed legislation, the
city will be required to pay the proceeds of the rate increase into a
contingency and tax stabilization reserve fund, under section 6-e of
the general municipal law, which will assist the city in replenishing
its depleted fund balance. Accordingly, upon being paid into the
reserve fund, the proceeds of the rate increase can only be used upon
the approval of a super majority of the city's common council and have
to be applied to an unanticipated revenue loss, an unanticipated
expenditure or to lessen or prevent certain projected increases in the
amount of the city's real property tax levy. Thus, safeguards are
built into the rate increase to ensure that the proceeds of the
increase are applied prudently.

This bill will not affect the sales tax revenue of Westchester County.

 LEGISLATIVE HISTORY :
None.

 FISCAL IMPLICATIONS :
None to the State.

 EFFECTIVE DATE :
Immediately.

2009-S6868A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 6868--A
    Cal. No. 278

                            I N  S E N A T E

                            February 18, 2010
                               ___________

Introduced  by  Sen.  OPPENHEIMER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  reported  favorably  from  said committee,
  ordered to first and  second  report,  ordered  to  a  third  reading,
  amended  and  ordered  reprinted,  retaining its place in the order of
  third reading

AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
  White  Plains  to impose an additional one-quarter of one percent rate
  of sales and compensating use tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Clause 3 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 37  of  the  laws  of
2009, is amended to read as follows:
  (3)  the  city  of  White  Plains  is  hereby  further  authorized and
empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
imposing  such  taxes  at  a  rate which is: (i) one-half of one percent
additional to the three percent rate authorized above in this  paragraph
for such city for the period beginning September first, nineteen hundred
ninety-three  and  ending  August thirty-first, two thousand eleven; and
(ii) an additional one-quarter of one percent in addition to  the  other
rates  authorized  in this paragraph for such city for the period begin-
ning March first, two thousand eight and ending August thirty-first, two
thousand eleven; AND (III) AN ADDITIONAL ONE-QUARTER OF ONE  PERCENT  IN
ADDITION  TO  THE OTHER RATES AUTHORIZED IN THIS PARAGRAPH FOR SUCH CITY
FOR THE PERIOD BEGINNING JUNE FIRST, TWO THOUSAND TEN AND ENDING  AUGUST
THIRTY-FIRST, TWO THOUSAND ELEVEN;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 94 and 174 of the laws of
2009, is amended to read as follows:
  (iii) the maximum rate referred to in section twelve  hundred  twenty-
four  of  this  article  shall  be  calculated  without reference to the
following additional rates authorized in subparagraphs (i) and  (ii)  of
this paragraph: one and one-half percent for the county of Allegany; one

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD15999-03-0

S. 6868--A                          2

percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Greene, Orleans, Franklin,  Herkimer,  Genesee,
Columbia,  Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Living-
ston,  Niagara,  Yates,  Tioga,  Montgomery, Delaware, Wayne, Schoharie,
Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
New Rochelle; three-quarters of one percent for the counties  of  Dutch-
ess, Essex, Lewis, Orange, and Jefferson; one percent and three-quarters
of  one  percent  or  one-half  of one percent for the county of Oneida;
three-quarters of one percent and one-half of one percent for the county
of Nassau; one-half of one percent and one-quarter of  one  percent  AND
ONE-QUARTER OF ONE PERCENT for the city of White Plains; one-half or one
percent  for  the  county  of Tompkins; three-eighths of one percent and
five-eighths of one percent for the county of Rockland; one-half of  one
percent  for  the  counties of Putnam and Schenectady; one-eighth of one
percent and three-eighths of one percent  for  the  county  of  Ontario;
one-half  of  one  percent;  one-half  of  one percent for the county of
Sullivan; and three-quarters of one percent or one-half of  one  percent
for the county of Chautauqua;
  S  3.  Subdivision  (a)  of section 1223 of the tax law, as separately
amended by section 8 of part SS-1 of chapter 57 and chapter  65  of  the
laws of 2008, is amended to read as follows:
  (a)  No  transaction taxable under sections twelve hundred two through
twelve hundred four of this article shall  be  taxed  pursuant  to  this
article  by any county or by any city located therein, or by both, at an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision of section twelve hundred one of this  article  or,  in  the
case  of  any  taxes imposed pursuant to the authority of section twelve
hundred ten or twelve hundred eleven of this article (other  than  taxes
imposed  by  the  county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
Oneida, Genesee, Greene, Franklin, Herkimer, Tioga,  Orleans,  Allegany,
Ulster, Albany, Rensselaer, Tompkins, Wyoming, Columbia, Schuyler, Rock-
land,  Chenango,  Monroe,  Chemung, Seneca, Sullivan, Wayne, Livingston,
Schenectady,  Montgomery,  Delaware,  Clinton,  Niagara,  Yates,  Lewis,
Essex, Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego, Ontario,
Jefferson  or  Onondaga  and  by  the county of Cortland and the city of
Cortland and by the county of Broome and the city of Binghamton  and  by
the  county of Cayuga and the city of Auburn and by the county of Otsego
and the city of Oneonta and by the county of Madison  and  the  city  of
Oneida  and  by the county of Fulton and the city of Gloversville or the
city of Johnstown as provided in section  twelve  hundred  ten  of  this
article)  at a rate in excess of three percent, except that, in the city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the city of Fulton and in the city of Oswego, the rate  may  not  be  in
excess of four percent and in the city of White Plains, the rate may not
be  in excess of [three and three-quarters] FOUR percent and except that
in the city of Poughkeepsie in the county of Dutchess,  if  such  county
withdraws  from the metropolitan commuter transportation district pursu-
ant to section twelve hundred seventy-nine-b of the  public  authorities
law  and  if  the revenues from a three-eighths percent rate of such tax
imposed by such county, pursuant to  the  authority  of  section  twelve
hundred  ten  of this article, are required by local laws, ordinances or
resolutions to be set aside for mass transportation purposes,  the  rate
may not be in excess of three and three-eighths percent.
  S 4. Subdivision (m) of section 1224 of the tax law, as added by chap-
ter 65 of the laws of 2008, is amended to read as follows:

S. 6868--A                          3

  (m)  The  city of White Plains shall have the sole right to impose the
additional one-half of one percent and the additional one-quarter of one
percent AND THE ADDITIONAL ONE-QUARTER OF ONE PERCENT rates of tax which
such city is authorized to impose pursuant to the authority  of  section
twelve  hundred  ten of this chapter. Such additional rates of tax shall
be in addition to any other tax which such city may  impose  or  may  be
imposing  pursuant  to this article or any other law and such additional
rates of tax shall not be subject  to  pre-emption.  The  maximum  three
percent  rate  referred  to  in this section shall be calculated without
reference to the additional one-half of one percent and  the  additional
one-quarter of one percent AND THE ADDITIONAL ONE-QUARTER OF ONE PERCENT
rates  of tax which the city of White Plains is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.
  S 5. Notwithstanding the provisions of subdivision (d) of section 1210
of the tax law or any other provision of law, local law, rule  or  regu-
lation  to the contrary, a local law, ordinance or resolution enacted or
amended pursuant to the authority of this act,  imposing  an  additional
rate  of  tax  in  the  city  of  White Plains shall become effective in
accordance with the provisions of subdivision (d) of section 1210 of the
tax law, except that the certified copy of such local law, ordinance  or
resolution  which  must be mailed by certified or registered mail to the
commissioner of taxation and finance at  the  commissioner's  office  in
Albany  must  be so mailed at least twenty-one days prior to the date on
which such local law, ordinance or resolution is to take effect.
  S 6. The estimated revenue from  the  additional  one-quarter  of  one
percent  rate  of  tax first authorized by this act to be imposed by the
city of White Plains, which is expected to be received during  a  fiscal
year of such city and which is included in the annual budget, as finally
adopted,  of  such  city,  for  that fiscal year, shall be paid into the
contingency and tax stabilization reserve fund of such city as  provided
by  budgetary appropriation of such city, subject to all the limitations
and other provisions of section 6-e of the general municipal law.
  S 7. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.